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Documents citing M/S Chandra Shubh Yatra Co. Pvt. Ltd. vs The State Of Rajasthan on 13 August, 2018

Parmila Rajpurohit vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:53:14 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Shivari Devi vs The State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:53:31 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Khuman Singh vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:53:40 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Pukh Singh vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:54:22 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Bhikam Giri vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:54:36 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Gavri Devi vs The State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:53:20 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Khuman Singh vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:53:34 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Raksha vs The State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:53:22 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Derawar Singh vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:54:14 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document

Achal Singh vs State Of Rajasthan on 22 August, 2025

18. Learned counsel for the respondents submitted that the creation of the category of 'sleeper bus' at Serial No. 7(a) (iii) is absolutely correct and has nexus to the object sought to be achieved. Learned counsel submitted that creation of such a new category is well within the domain of the respondents as Section 2(7) and (29) clearly envisages the kind of motor vehicle and in pursuance of the same, the Central Government has issued the notification dated 05.11.2004, whereby, specifications of the types of motor vehicles have been mentioned. Since the types of vehicle mentioned in the Central Government notification has not been further categorized, therefore, keeping in mind the specification of types of motor vehicles, the State Government is well within its rights to categorize the same as per their body types and imposed the tax on such vehicles permissible within the parameters of Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951. Learned counsel submitted that in the present case, the imposition of tax has been levied keeping in mind the boundaries and parameters enshrined under Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951, therefore, no illegality has been committed. Learned counsel further submitted that even as per Rajasthan Motor Vehicles Rules, 1990, the categorization of the (Downloaded on 22/08/2025 at 10:54:25 PM) [2025:RJ-JD:36664-DB] (18 of 30) [CW-11535/2023] vehicles is permissible and the present notification has been issued keeping in mind the provisions of the Rajasthan Motor Vehicles Rules, 1990. Learned counsel submitted that the validity of classification of sleeper coach under Rule 7.14A under Chapter VII of the Rajasthan Motor Vehicles Rules, 1990 was assailed before this Court and vide judgment dated 04.04.2018 delivered in CWP No.15421/2010 (M/s. Chandra Shubh Yatra Co. Pvt. Ltd. vs. State of Rajasthan), the validity of Rule 7.14A was upheld. He therefore, submitted that the amended notification dated 24.02.2021 is in conformity of law and the same does not call for any interference by this Court. He therefore, prays that the writ petition may be dismissed.
Rajasthan High Court - Jodhpur Cites 20 - Cited by 0 - V K Mathur - Full Document
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